Subsection 43(1) - General rule for part dispositions
Administrative Policy
1 October 2013 External T.I. 2013-0491571E5 - Partial disposition of partnership interest - ACB
Where a partner disposes of some of its units of a partnership during the year, is there an ACB adjustment for the entire amount of the income...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 53 - Subsection 53(1) - Paragraph 53(1)(e) - Subparagraph 53(1)(e)(i) | all units are single property/entire gain allocated to remaining units | 177 |
18 June 2012 External T.I. 2012-0446131E5 - Meaning of "at that time" in 43(1)
"the phrase 'at that time' as used in subsection 43(1) of the Act, would, in our view, refer to the time immediately before the particular...
Rulings Directorate Discussion and Position Paper on Motion Picture Films and Video Tapes as Tax Shelters, Version 29/3/93 930501 (C.T.O. "Motion Picture Films - C.C.A.")
In an arrangement in which a creditor is entitled to all the income and losses following conversion of its loan into an interest in a film...
4 August 1999 External T.I. 4 August 1999 T.I. 9918345
What are the tax implications to a creditor which receives a payment on account of a debt obligation’s principal amount that is greater than the...
4 September 1991 T.I. (Tax Window, No. 9, p. 20, ¶1445)
Where there is a partial repayment of a debt acquired by a taxpayer on capital account and at a discount, the taxpayer must use the part...
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| Tax Topics - Income Tax Act - Section 9 - Computation of Profit | 52 |
IT-373R "Farm Woodlots and Tree Farms"
Amounts received for permitting other persons to remove standing trees from a woodlot will normally reduce the adjusted cost base of the whole...
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| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Commodities, and commodities futures and derivatives | 31 |
IT-264R "Part Dispositions"
Easements
2. The granting of an easement or a public right of way is a disposition of a part of the property in respect of which it is granted....